Section 10-212 - Fiduciaries.

§ 10-212. Fiduciaries.
 

(a)  In general.- To determine Maryland taxable income, a fiduciary other than a personal representative may deduct $200 as an exemption. 

(b)  Personal representatives.- To determine Maryland taxable income, a personal representative may deduct $600 as an exemption. 
 

[An. Code 1957, art. 81, § 286; 1988, ch. 2, § 1; 1992, 1st Sp. Sess., ch. 1, § 6.]